Paragraph 1 Item No.

Supplies for qualifying use of—

(a)

coal, coke or other solid substances held out for sale solely as fuel;

(b)

coal gas, water gas, producer gases or similar gases;

(c)

petroleum gases, or other gaseous hydrocarbons, whether in a gaseous or liquid state;

(d)

fuel oil, gas oil or kerosene; or

(e)

electricity, heat or air-conditioning.

Notes on Schedule 13